Levy of goods and services tax on intra State supplies with reverse charge and e commerce operator liability for specified services. A State goods and services tax applies to intra State supplies of goods or services (excluding alcoholic liquor for human consumption), levied on value determined under the Act at rates notified by the Government. The statute allows notification of specified supplies on the reverse charge basis so that the recipient is liable, mandates reverse charge where suppliers are unregistered supplying registered recipients, and places liability on electronic commerce operators for specified services, with representative or appointed person obligations where the operator lacks physical presence.